https://www.taxtmi.com/caselaws?id=770369 CESTAT Kolkata held that appellant's lubricating preparations were correctly classifiable under Chapter 34 (Tariff Item 3403) rather than Chapter 15, making them ineligible for exemption under N/N. 3/2006-C.E. The tribunal found no suppression of facts as the department was aware of appellant's classification practice, restricting demand to normal limitation period. Extended period invocation was unsustainable. Penalties on both company and proprietor were set aside due to absence of willful suppression. Appeal partially allowed with demand confirmed for normal period plus interest. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 09 May 2025 11:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770369 CESTAT Kolkata held that appellant's lubricating preparations were correctly classifiable under Chapter 34 (Tariff Item 3403) rather than Chapter 15, making them ineligible for exemption under N/N. 3/2006-C.E. The tribunal found no suppression of facts as the department was aware of appellant's classification practice, restricting demand to normal limitation period. Extended period invocation was unsustainable. Penalties on both company and proprietor were set aside due to absence of willful suppression. Appeal partially allowed with demand confirmed for normal period plus interest. Case-Laws Central Excise Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770369